News & Analysis as of

Stock Options Tax Planning

WilmerHale

Commonly Considered Option Program Enhancements: Part IV - Employee Loans To Purchase Shares

WilmerHale on

Consider this fairly typical situation. Four years ago, employee Emma was granted an incentive stock option (ISO) to purchase 100,000 shares with an exercise price of $0.86 per share. Emma’s award is fully-vested and she...more

Latham & Watkins LLP

Reminder: Employers Must Report 2022 ISO and ESPP Transactions

Latham & Watkins LLP on

Deadlines are approaching for employers to report employee exercises of incentive stock options and employee stock purchase plan purchases during 2022. Corporations that offer incentive stock options (ISOs) or maintain a...more

Lowenstein Sandler LLP

What Non-US Startups Need to Know About Granting Stock Options

Lowenstein Sandler LLP on

Partners Dotan Barnea and Darren Goodman talk with Taryn Cannataro about what a startup outside of the United States should do if it is considering granting stock options to employees in the U.S. Such situations give rise to...more

Troutman Pepper

New Planning Opportunities Inspired by IRS Memo on Taxation of Equity Awards

Troutman Pepper on

Synopsis - The Internal Revenue Service (IRS) released a Generic Legal Advice Memorandum, GLAM 2020-004 (the IRS Memo) dated May 18, 2020 addressing the timing of income and payroll tax withholding on three types of employee...more

Gerald Nowotny - Law Office of Gerald R....

Nowotny on Death and Taxes Episode 6 Surfs Up Dude! High Tech Tax Solutions for High Tech Workers

Episode 6 is about tax planning solutions for the exercise of incentive stock options. ...more

Verrill

Executive Decisions – Putting in Place Effective Employment Agreements for Company Executives

Verrill on

During this webinar, attorneys Doug Currier and Scott Connolly discussed best practices for putting in place effective executive employment agreements, including inbound agreements and separation agreements. Topics discussed...more

WilmerHale

Not So Fast…the (Unexpected) Consequences of Allowing Your Employees to Early Exercise Options

WilmerHale on

From time to time, and primarily when the economy is booming, allowing stock options to be “early exercised” - that is, allowing options to be exercised before they are vested - becomes in vogue. We are in one of those times....more

Troutman Pepper

Potential Benefits and Hurdles of New Rule Affecting Private Company Equity Award Grantees - Tax Update Volume 2019, Issue 1

Troutman Pepper on

A much-touted change in employee compensation was instituted by the Tax Cuts and Jobs Act of 2017, but whether it will be a much-used election remains to be seen. ...more

Orrick, Herrington & Sutcliffe LLP

Tax Act Hit to U.S. Taxpayers with Equity Ownership (Even Indirect Minority Ownership) in Foreign Entities with Unremitted...

On December 15, 2017, Congress released its final version of tax reform – the Conference Report Bill (the Bill). The Bill was signed into law by President Trump on December 22, 2017....more

Sheppard Mullin Richter & Hampton LLP

Thanksgiving Tax Frenzy – New Tax Bill Proposes Executive Compensation Changes That Could Derail Deferred Compensation and Stock...

Congress has been in a frenzy to try and get new tax legislation passed by Thanksgiving, and members of the House and Senate would presumably rather be enjoying a feast rather than drafting and analyzing additional tax...more

Dechert LLP

An Appreciation for Hedging Your Bets on Deferred Compensation: IRS Issues Revenue Ruling 2014-18 Under Section 457A of the...

Dechert LLP on

Under Section 457A of the Internal Revenue Code of 1986 (the “Code”), certain offshore and other entities are limited in their ability to provide tax-effective deferred compensation to providers of services to those entities....more

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